# 地方税法 / Local Tax Act — 第十二条の四 (Supplementary Provisions, Article 12-4)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条の四 (Supplementary Provisions, Article 12-4) — address `suppl-3251-226/art-12-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
---
### 第十二条の四
suppl-3251-226/art-12-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4
**第一項** 地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第一条第二号に掲げる規定の施行の日（以下この項において「特定日」という。）の前日までに初回新規登録を受けた自家用の乗用車であつて地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条の規定による改正前の地方税法（以下この項において「平成二十八年改正前の地方税法」という。）第百四十五条第一項若しくは第三項の規定により平成二十八年改正前の地方税法に規定する自動車税を課されたもの（同日までに初回新規登録を受けた自家用の乗用車であつて、平成二十八年改正前の地方税法第百四十六条その他の地方税に関する法律及びこれらの法律に基づく条例の規定により平成二十八年改正前の地方税法に規定する自動車税を課されなかつたものを含む。）又は同日までにこの法律の施行地外において道路運送車両法第二条第五項に規定する運行に相当するものとして総務省令で定めるものの用に供されたことがある自家用の乗用車であつて特定日以後に初回新規登録を受けたものに対して課する自動車税の標準税率は、第百五十四条第一項の規定にかかわらず、一台について、次の各号に掲げる自家用の乗用車の区分に応じ、当該各号に定める額とする。
suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
The standard tax rate of automobile tax imposed on passenger cars for private use that received first new registration by the day preceding the day on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) come into effect (hereinafter in this paragraph referred to as the "specified day") and that were subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "Local Tax Act Before the 2016 Amendment") pursuant to Article 145, paragraph (1) or (3) of the Local Tax Act Before the 2016 Amendment (including passenger cars for private use that received first new registration by that day and were not subject to the automobile tax prescribed in the Local Tax Act Before the 2016 Amendment pursuant to Article 146 of the Local Tax Act Before the 2016 Amendment or other provisions of laws concerning local taxes and of Prefectural or Municipal Ordinances based on those laws), or on passenger cars for private use that by that day have been used, outside the territory in which this Act is enforced, for what is specified by Order of the Ministry of Internal Affairs and Communications as equivalent to the operation prescribed in Article 2, paragraph (5) of the Road Transport Vehicle Act and that received first new registration on or after the specified day, is, notwithstanding Article 154, paragraph (1), per vehicle, the amount specified in each of the following items according to the category of passenger car for private use set forth in that item.
machine translation, not official
**一** 総排気量が一リットル以下のもの 年額 二万九千五百円
suppl-3251-226/art-12-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-1
Those with a total displacement of 1 liter or less: annual amount of 29,500 yen;
machine translation, not official
**二** 総排気量が一リットルを超え、一・五リットル以下のもの 年額 三万四千五百円
suppl-3251-226/art-12-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-2
Those with a total displacement exceeding 1 liter and 1.5 liters or less: annual amount of 34,500 yen;
machine translation, not official
**三** 総排気量が一・五リットルを超え、二リットル以下のもの 年額 三万九千五百円
suppl-3251-226/art-12-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-3
Those with a total displacement exceeding 1.5 liters and 2 liters or less: annual amount of 39,500 yen;
machine translation, not official
**四** 総排気量が二リットルを超え、二・五リットル以下のもの 年額 四万五千円
suppl-3251-226/art-12-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-4
Those with a total displacement exceeding 2 liters and 2.5 liters or less: annual amount of 45,000 yen;
machine translation, not official
**五** 総排気量が二・五リットルを超え、三リットル以下のもの 年額 五万千円
suppl-3251-226/art-12-4/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-5
Those with a total displacement exceeding 2.5 liters and 3 liters or less: annual amount of 51,000 yen;
machine translation, not official
**六** 総排気量が三リットルを超え、三・五リットル以下のもの 年額 五万八千円
suppl-3251-226/art-12-4/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-6
Those with a total displacement exceeding 3 liters and 3.5 liters or less: annual amount of 58,000 yen;
machine translation, not official
**七** 総排気量が三・五リットルを超え、四リットル以下のもの 年額 六万六千五百円
suppl-3251-226/art-12-4/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-7
Those with a total displacement exceeding 3.5 liters and 4 liters or less: annual amount of 66,500 yen;
machine translation, not official
**八** 総排気量が四リットルを超え、四・五リットル以下のもの 年額 七万六千五百円
suppl-3251-226/art-12-4/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-8
Those with a total displacement exceeding 4 liters and 4.5 liters or less: annual amount of 76,500 yen;
machine translation, not official
**九** 総排気量が四・五リットルを超え、六リットル以下のもの 年額 八万八千円
suppl-3251-226/art-12-4/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-9
Those with a total displacement exceeding 4.5 liters and 6 liters or less: annual amount of 88,000 yen;
machine translation, not official
**十** 総排気量が六リットルを超えるもの 年額 十一万千円
suppl-3251-226/art-12-4/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-10
Those with a total displacement exceeding 6 liters: annual amount of 111,000 yen.
machine translation, not official
**第二項** 第百五十四条第三項から第五項までの規定は、前項の規定の適用を受ける自家用の乗用車について準用する。
suppl-3251-226/art-12-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-2
The provisions of Article 154, paragraphs (3) through (5) apply mutatis mutandis to passenger cars for private use to which the provisions of the preceding paragraph apply.
machine translation, not official
**第三項** 第一項の規定の適用を受ける自家用の乗用車（電気自動車、天然ガス自動車、メタノール自動車、混合メタノール自動車及びガソリンを内燃機関の燃料として用いる電力併用自動車を除く。）のうち、前条第一項各号に掲げるものに対する当該各号に定める年度以後の年度分の自動車税に係る第一項の規定の適用については、次の表の上欄に掲げる同項の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第一号 二万九千五百円 三万三千九百円
第二号 三万四千五百円 三万九千六百円
第三号 三万九千五百円 四万五千四百円
第四号 四万五千円 五万千七百円
第五号 五万千円 五万八千六百円
第六号 五万八千円 六万六千七百円
第七号 六万六千五百円 七万六千四百円
第八号 七万六千五百円 八万七千九百円
第九号 八万八千円 十万千二百円
第十号 十一万千円 十二万七千六百円
suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-3
With regard to the application of paragraph (1) to automobile tax for the fiscal years on or after the fiscal year specified in each item of paragraph (1) of the preceding Article, for the motor vehicles set forth in those items among passenger cars for private use to which the provisions of paragraph (1) apply (excluding electric vehicles, natural gas vehicles, methanol vehicles, mixed methanol vehicles and hybrid electric vehicles that use gasoline as fuel for the internal combustion engine), the words set out in the middle column of the following table in the provisions of that paragraph set out in the left-hand column of that table are to be the words set out in the right-hand column of that table, respectively.
Item (i) 29,500 yen 33,900 yen
Item (ii) 34,500 yen 39,600 yen
Item (iii) 39,500 yen 45,400 yen
Item (iv) 45,000 yen 51,700 yen
Item (v) 51,000 yen 58,600 yen
Item (vi) 58,000 yen 66,700 yen
Item (vii) 66,500 yen 76,400 yen
Item (viii) 76,500 yen 87,900 yen
Item (ix) 88,000 yen 101,200 yen
Item (x) 111,000 yen 127,600 yen
machine translation, not official
---
## Cites
- suppl-3251-226/art-12-4/par-1: 地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4311-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-2
- suppl-3251-226/art-12-4/par-1: この項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-1: 地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）第二条 → e-Gov law 428AC0000000013, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3251-226/art-12-4/par-1: 道路運送車両法第二条第五項 → 道路運送車両法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/road-transport-vehicle-act/art-2/par-5 · https://japanlaw.org/l/326AC0000000185/art-2/par-5
- suppl-3251-226/art-12-4/par-2: 前項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-3: 第一項 → 地方税法 附則第十二条の四第一項 (Supplementary Provisions, Article 12-4, paragraph (1)), suppl-3251-226/art-12-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- suppl-3251-226/art-12-4/par-3: 前条第一項 → 地方税法 附則第十二条の三第一項 (Supplementary Provisions, Article 12-3, paragraph (1)), suppl-3251-226/art-12-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1
- suppl-3251-226/art-12-4/par-3: 第一号 → 地方税法 附則第十二条の四第一項第一号 (Supplementary Provisions, Article 12-4, paragraph (1), item (i)), suppl-3251-226/art-12-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-1
- suppl-3251-226/art-12-4/par-3: 第二号 → 地方税法 附則第十二条の四第一項第二号 (Supplementary Provisions, Article 12-4, paragraph (1), item (ii)), suppl-3251-226/art-12-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-2
- suppl-3251-226/art-12-4/par-3: 第三号 → 地方税法 附則第十二条の四第一項第三号 (Supplementary Provisions, Article 12-4, paragraph (1), item (iii)), suppl-3251-226/art-12-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-3
- suppl-3251-226/art-12-4/par-3: 第四号 → 地方税法 附則第十二条の四第一項第四号 (Supplementary Provisions, Article 12-4, paragraph (1), item (iv)), suppl-3251-226/art-12-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-4
- suppl-3251-226/art-12-4/par-3: 第五号 → 地方税法 附則第十二条の四第一項第五号 (Supplementary Provisions, Article 12-4, paragraph (1), item (v)), suppl-3251-226/art-12-4/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-5
- suppl-3251-226/art-12-4/par-3: 第六号 → 地方税法 附則第十二条の四第一項第六号 (Supplementary Provisions, Article 12-4, paragraph (1), item (vi)), suppl-3251-226/art-12-4/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-6
- suppl-3251-226/art-12-4/par-3: 第七号 → 地方税法 附則第十二条の四第一項第七号 (Supplementary Provisions, Article 12-4, paragraph (1), item (vii)), suppl-3251-226/art-12-4/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-7
- suppl-3251-226/art-12-4/par-3: 第八号 → 地方税法 附則第十二条の四第一項第八号 (Supplementary Provisions, Article 12-4, paragraph (1), item (viii)), suppl-3251-226/art-12-4/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-8
- suppl-3251-226/art-12-4/par-3: 第九号 → 地方税法 附則第十二条の四第一項第九号 (Supplementary Provisions, Article 12-4, paragraph (1), item (ix)), suppl-3251-226/art-12-4/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-9
- suppl-3251-226/art-12-4/par-3: 第十号 → 地方税法 附則第十二条の四第一項第十号 (Supplementary Provisions, Article 12-4, paragraph (1), item (x)), suppl-3251-226/art-12-4/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1/item-10
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第十二条の三第一項（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1
- 地方税法 附則第十二条の三第一項第一号（自動車税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3/par-1/item-1
- 地方税法 附則第十二条の四第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-1
- 地方税法 附則第十二条の四第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-2
- 地方税法 附則第十二条の四第三項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-4/par-3
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-246, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-246, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27